Sessional returns

Sessional returns
Author: Great Britain: Parliament: House of Commons
Publisher: The Stationery Office
Total Pages: 256
Release: 2010-07-27
Genre: Political Science
ISBN: 9780215554451

On cover and title page: House, committees of the whole House, general committees and select committees

Taxation of Intercompany Dividends Under Tax Treaties and EU Law

Taxation of Intercompany Dividends Under Tax Treaties and EU Law
Author: Guglielmo Maisto
Publisher: IBFD
Total Pages: 1093
Release: 2012
Genre: Corporations
ISBN: 9087221398

This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.

"Code of Massachusetts regulations, 2009"

Author:
Publisher:
Total Pages: 776
Release: 2009
Genre:
ISBN:

Archival snapshot of entire looseleaf Code of Massachusetts Regulations held by the Social Law Library of Massachusetts as of January 2020.

International Agency and Distribution Law [2009] - III

International Agency and Distribution Law [2009] - III
Author: Dennis Campbell
Publisher: Lulu.com
Total Pages: 638
Release: 2009-08-12
Genre: Business & Economics
ISBN: 055709075X

2009 RELEASE: "International Agency and Distribution Law", a three-volume set with more than 1,800 pages, examines countries in North and South America, Asia and the Pacific, the Middle East, and Europe and their laws affecting the sale of goods through use of local agents and distributors, addressing issues relating to distribution contracts, employment, tax liabilities, liability for the acts of the agent, and dispute resolution. The reports are prepared by local business practitioners. Order volumes I and II to complete the set. The publication is replaced by updated volumes annually. A 10%%%% discount applies to a subscription for next year's update. A 25%%%% discount applies to a subscription for three years of updates. Discounts are applied after purchase by rebate from publisher.

International Agency and Distribution Law [2009] - I

International Agency and Distribution Law [2009] - I
Author: Dennis Campbell
Publisher: Lulu.com
Total Pages: 622
Release: 2009-08-12
Genre: Business & Economics
ISBN: 0557092442

2009 RELEASE: “International Agency and Distribution Law”, a three-volume set with more than 1,800 pages, examines countries in North and South America, Asia and the Pacific, the Middle East, and Europe and their laws affecting the sale of goods through use of local agents and distributors, addressing issues relating to distribution contracts, employment, tax liabilities, liability for the acts of the agent, and dispute resolution. The reports are prepared by local business practitioners. Order volumes II and III to complete the set. The publication is replaced by updated volumes annually. A 10% discount applies to a subscription for next year's update. A 25% discount applies to a subscription for three years of updates. Discounts are applied after purchase by rebate from publisher.

International Agency and Distribution Law [2009] - II

International Agency and Distribution Law [2009] - II
Author: Dennis Campbell
Publisher: Lulu.com
Total Pages: 662
Release: 2009-08-12
Genre: Business & Economics
ISBN: 0557090105

2009 RELEASE: "International Agency and Distribution Law", a three-volume set with more than 1,800 pages, examines countries in North and South America, Asia and the Pacific, the Middle East, and Europe and their laws affecting the sale of goods through use of local agents and distributors, addressing issues relating to distribution contracts, employment, tax liabilities, liability for the acts of the agent, and dispute resolution. The reports are prepared by local business practitioners. Order volumes I and III to complete the set. The publication is replaced by updated volumes annually. A 10%%%% discount applies to a subscription for next year's update. A 25%%%% discount applies to a subscription for three years of updates. Discounts are applied after purchase by rebate from publisher.

Tiley’s Revenue Law

Tiley’s Revenue Law
Author: Glen Loutzenhiser
Publisher: Bloomsbury Publishing
Total Pages: 1401
Release: 2022-05-05
Genre: Law
ISBN: 1509959459

This is the 10th edition of John Tiley's classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties. The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book's companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK's value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject. The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems to give readers a contextual overview of the subject. Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.

Advanced Topics in Revenue Law

Advanced Topics in Revenue Law
Author: John Tiley
Publisher: Bloomsbury Publishing
Total Pages: 532
Release: 2013-01-07
Genre: Law
ISBN: 1782250395

The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.